| Case ID |
38c71889-92c1-4cae-ba3b-308ad24b2480 |
| Body |
View case body. Login to View |
| Case Number |
CIVIL PETITIONS NO.648-L, 649-L and 650-L OF 2021 |
| Decision Date |
|
| Hearing Date |
May 31, 2022 |
| Decision |
The case revolves around the interpretation and application of Section 111(1)(d) of the Income Tax Ordinance, 2001, where the Supreme Court of Pakistan examined the submissions from both the petitioner and the respondent. The court analyzed the arguments presented and considered the implications of the tax regulations in question. The final decision underscored the importance of adhering to the legal frameworks established by the Income Tax Ordinance while ensuring that the rights of the taxpayer are protected. The ruling is significant for its potential impact on future tax assessments and compliance requirements for similar cases. |
| Summary |
This case addresses critical issues regarding taxation under the Income Tax Ordinance, 2001, particularly focusing on Section 111(1)(d). The Supreme Court's examination of the facts and legal arguments presented by both parties sheds light on the complexities of tax law and its enforcement in Pakistan. The court's ruling is expected to influence not only the immediate parties involved but also set a precedent for future cases. Key themes include the balancing of regulatory compliance with taxpayer rights, the interpretation of tax provisions, and the role of the judiciary in resolving disputes arising from tax assessments. This case is essential for legal practitioners, tax advisors, and policymakers aiming to understand the nuances of income tax law and its application in various contexts. It highlights the necessity for clear guidance and interpretation of tax laws to avoid ambiguities that could lead to disputes. With the ongoing evolution of tax legislation, this ruling serves as a crucial reference point for similar cases in the future. |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
Not available
|
| Judges |
MR. JUSTICE IJAZ UL AHSAN,
MR. JUSTICE MUNIB AKHTAR,
MR. JUSTICE SAYYED MAZAHAR ALI AKBAR NAQVI
|
| Lawyers |
Ch. Muhammad Shakeel, ASC,
Syed Mansoor Ali Bukhari, ASC
|
| Petitioners |
Commissioner Inland Revenue, Zone-II, Regional Tax Office, (RTO) Lahore
|
| Respondents |
Mian Liaqat Ali Proprietor, Liaqat Hospital, House No.6, Street No.6, Lal Pul, Panj Pir Road, Mughalpura, Lahore
|
| Citations |
2023 SLD 6624
|
| Other Citations |
Not available
|
| Laws Involved |
Income Tax Ordinance, 2001
|
| Sections |
111(1)(d)
|